• Overview
• Transfer of funds
• Carrying cash
• Storing cash
• Bank accounts
• Developing controls and security
  • Advances and balances
  • Expenditure controls
  • Purchase controls
  • Roles and responsibilities
  • Separation of duties
  • Vouchers etc.
• Reducing risk
• Programme manager's role

• Case studies
• Resources

Developing controls and security

• You need simple, clear financial controls and security measures that work in local circumstances.
• These should address the significant risks. It's your judgement what these are. Make a rapid assessment with your colleagues. What loss or misuse of assets would have the worst impact on your programme? What loss or misuse is most likely?
• Consider cash (particularly when it is on the move), bank (how easy is it to withdraw or transfer money), and the security of vehicles, computers, stocks (particularly fuel, vehicle parts and building materials) and equipment.
• You may be able to adapt your organisation's standard controls and security measures.
• You may have to write your own. Keep them short and simple. The following pages cover some key elements.

Circulating a manual isn't enough. Procedures need to be understood, accepted and enforced otherwise they will be ignored.